Dedicated vacancy teams in local authorities, expanded reuse grants and a wider suite of tax measures are required to tackle Ireland’s vacancy crisis and deliver much-needed homes, according to recommendations recently launched by the Vacant to Vibrant Building Alliance (VVBA), a cross-sector coalition of business, civic and environmental leaders.
Budget 2026 contained welcome new measures to tackle vacancy and dereliction, but bolder and more integrated policies are needed to accelerate action on vacancy, according to Phillip Lee, VVBA Chairperson.
Speaking before the launch of the VVBA recommendations in early November, Lee noted that with the right policies to direct and incentivise reuse of derelict, vacant and under-used buildings, a significant number of homes can be delivered quickly. This, he said, could be done at a lower cost to society and with fewer carbon emissions than new build, all while reinvigorating and re-energising Irish villages, towns and cities.
“Establishing adaptive reuse programme offices with multi-disciplinary teams in local authorities is critical. These reuse teams would include architects, surveyors, engineers and other relevant professionals. They would assist with driving public acquisition of vacant buildings, delivering complex projects, and providing guidance and support to building owners, helping them navigate issues with planning and building regulations.”
VVBA also recommends expanding the Croí Cónaithe initiatives to cover complex multi-unit redevelopment and adaptive reuse projects. Marion Jammet, Director of Policy and Advocacy at the Irish Green Building Council (IGBC), commented: “To accelerate the reuse of vacant properties and deliver homes in our towns and cities, the vacant property refurbishment grants should be expanded.
“In particular, the grants need to be based on the number of residential units created, rather than per building, and made available for mixed-use properties and for businesses. This is key in supporting ‘above the shop’ living. For complex projects, up-front feasibility study grants are also needed to reduce risk and help kick-start the renovation process.”

VVBA’s four primary recommendations
* Establish adaptive reuse programme offices in local authorities.
* Expand initiatives by Croí Cónaithe (Cities) Scheme.
* Introduce targeted time-bound tax incentives and increase the vacant tax.
* Improve planning processes and building regulations.
These recommendations were developed by the VVBA through research, consultation and a consensus-building process between November 2024 and August 2025.
COMPREHENSIVE INCENTIVES NEEDED
While Budget 2026 contained new taxation measures to tackle vacancy, VVBA says that a more comprehensive suite of incentives is needed to have a real impact. This includes a time-limited Capital Gains Tax exemption for those who sell vacant properties for proven residential use, and a reduction in VAT on construction products that contribute to carbon savings.
Edward Mc Auley, Director of Practice & Policy at the Society of Chartered Surveyors of Ireland (SCSI), commented that while Budget 2026 points in the right direction for accelerating action on vacancy, he added that “a more comprehensive suite of fiscal measures is needed to accelerate action to more effectively unlock the potential to deliver homes from vacant dwellings in Ireland”.
Tom Gilligan, Director of Services at Mayo County Council, noted that while vacancy and dereliction remain a significant challenge in many Irish rural towns and villages, “with right policies and incentives we can turn many of these buildings into new homes in the heart of our communities, thus reinvigorating our urban centres”.

Pictured at the panel discussion during the VVBA launch in Buswells Hotel on 5 November (l-r): Shirley Coulter, recently appointed CEO of Bar of Ireland and then CEO of SCSI, who chaired the session, Labour Deputy Conor Sheehan, Fine Gael Deputy Micheál Carrigy, Fianna Fail Deputy Séamus McGrath, Sinn Fein Deputy Eoin O’Broin, and Green Party Senator Malcom Noonan.

